Tax Relief Programs

As used in the context of real estate taxes, an exemption is a release from the obligation to pay all or a portion of the taxes assessed on a parcel of property. Exemptions are conferred by the state legislature, Massachusetts General Laws, Chapter 59, section 5. (MGL c59 s5)

Exemptions

Exemptions are not abatements in that they do not affect the valuation of property, but simply reduce the taxes owed.

An exemption even if received in prior years is not automatically conferred but must be specifically acted upon by the Board of Assessors. The Assessors action is discretionary insofar as they determine that an applicant, according to the documentation he or she provides, does or does not meet the eligibility requirements. Notice of the Assessors’ action will be sent to each applicant.

Documentation

As exemptions are granted only for the primary residence, and as some exemptions are age dependent and/or means tested, an applicant must provide whatever information the Assessors deem to be reasonably required to establish eligibility. The information that an applicant may be requested to furnish includes, but is not limited to: birth certificates, income tax returns and bank statements. View the Tax Relief Application (PDF).

Exemption Types

The qualifying date is July 1, the first day of the fiscal year. The deadline for filing is March 15. If you have the slightest suspicion you may be eligible or have any questions, call the Assessor’s office to discuss details.